Ok.
Thanks to [mention|L5BQh6eR4ZzR0FSZg3iwVw==] who found the reason of the issue in this thread .
It seems that every single Samsung Galaxy users are unable to use Visual Graph on OpenGLES 3 (so with ARFoundation actually) because of its Mali GPU which have only read-only support for ComputeBuffers in stages other than compute and fragment.
Too bad for Samsung Galaxy users ! Very disapointing…
EDIT : According to Wikipedia, only US Samsung Galaxy smartphone owners can see Visual Effect Graph on OpenGLES 3 (Adreno GPU chip instead of Mali)…
So for US developers : Carefull not to use Visual Effect Graph with ARFoundation because, the rest of the world Samsung Galaxy users won’t be able to see your work.